Papiernick v. City of New York

Taxpayers of this city, on three separate occasions during the two weeks ’ period while this court was assigned to Special Term for motions and trials, have leveled assaults, based, to be sure, on constitutional grounds, but fundamentally predicated, upon the taxing legerdermain employed by the city in its desperate attempt to meet its fiscal problems. First there was the attack upon the liquor license tax, then the challenge to a phase of the financial institutions tax, and now this broadside against the automobile use tax presently before the court for disposition. And immediately there is…